The Welding Department of Healthy Company has the following production and manufacturing cost data for February 2017. All materials are added at the beginning of the process.

Manufacturing Costs						Production Data
Beginning work in process						Beginning work in process		15,000	units, 1/10 complete
Materials		$18,000				Units transferred out		54,600
Conversion costs		14,360		$32,360		Units started		50,900
Materials				200,129		Ending work in process		11,300	units, 1/5 complete
Labor				67,500
Overhead				84,171

Prepare a production cost report for the Welding Department for the month of February. (Round unit costs to 2 decimal places, e.g. 2.25 and all other answers to 0 decimal places, e.g. 1,225.)

HEALTHY MANUFACTURING COMPANY Welding Department Production Cost Report For the Month Ended February 28, 2017

Equivalent Units
Quantities		Physical Units		Materials		Conversion Costs
Units to be accounted for
Work in process, February 1
Started into production
Total units
Units accounted for
Transferred out
Work in process, February 28
Total units

Costs				Materials		Conversion Costs		Total
Unit costs
Total Costs				$		$		$
Equivalent units
Unit costs				$		$		$
Costs to be accounted for
Work in process, February 1								$
Started into production
Total costs								$

Cost Reconciliation Schedule

Costs accounted for
Transferred out								$

Work in process, February 28
Materials						$
Conversion costs

Total costs